Courts: CESTAT Chennai
Find latest CESTAT Chennai judgments and orders on Customs, Central Excise and Service Tax covering imports, classification, valuation, CENVAT credit, refunds, demands and penalties.
Valuation of inter-unit transfer of goods for captive consumption
Service tax liability unsustainable as rendering of service in India not established
Delay in receipt of review order not proved hence order u/s 129D(2) assumed to have been passed beyond 3 months
Service tax cannot be demanded on reimbursable expenses
Departmental appeal dismissed as time-barred on failure to establish date of receipt of order by reviewing authority
Transfer of goods from one unit to another is valued at actual cost of production excluding notional loading
Classification of goods cannot be altered as some parts imported and cleared under separate BOE
Cost of free supply material not includible in the assessable value
Benefit of notification 4/2006-CE not available to match splints as power used in its manufacture
Benefit of exemption notification no. 06/2006-CE dated 01.03.2006 available to tubular tower
Discharge Certificate under SVLDR Scheme issued: CESTAT dismisses appeal
Indian resident party of agreement liable to meet TDS obligation
Educational & Higher Education Cess payable on Clean Energy Cess
Demand of excise duty in respect of semi-finished goods not sustainable
CESTAT Chennai judgments and orders constitute an important body of case law on Customs, Central Excise and Service Tax. This page brings together CESTAT Chennai decisions dealing with imports and exports, customs classification and valuation, exemption notifications, CENVAT credit, refunds, service tax liability, duty demands, limitation, interest, penalties, confiscation and other indirect tax matters. Importers, exporters, manufacturers, service providers, businesses, Chartered Accountants, advocates and tax professionals can use this collection to locate Tribunal decisions relevant to their disputes and research. The page covers recent orders as well as significant earlier decisions published on TaxGuru, including legacy Central Excise and Service Tax cases that remain relevant to pending proceedings. This dedicated CESTAT Chennai resource makes it easier to research Tribunal precedents and follow developments in Customs and indirect tax jurisprudence.
